1,720,960 research outputs found
Akuntansi biaya bagi pelaku usaha mikro, kecil, dan menengah di Kawasan Industri Jabareka
Full text linkSmall and medium enterprises (SMEs) are the economic pillars of the country that have significantly contributed to the movement of the populist economy and national gross domestic product. Meanwhile, SME business players still had difficulties in financial management, resulting in difficult access to finance. Financial and accounting management training was needed to help SME business people manage their business accountable so that they could access financing more easily. Therefore, the team of President University's Community Service and Research Institute (LPPM) held an entrepreneurship training program, in which one of the themes was the introduction of SME cost accounting. Cost accounting training could help MSME players to be more precise in calculating production costs per unit of product so that it could be more accurate in determining product selling prices. The ability to estimate production costs appropriately could prevent business people from making bad economic decisions
An Experiment on Fraudulent Reporting: Internal Control versus Framing, Which one More Influencing?
Full text linkThis research examines fraudulent reporting behavior in accounting context. It evaluates the impacts of internal control strength toward fraudulent reporting with the involvement of internal control framing. Internal control has been widely accepted as framework of fraud prevention. Nevertheless, internal control strength has inconsistently created unfavorable result in preventing fraud. Strengthened internal control is not always associated with lower fraud. This inconsistency addressed the existance of another variable that might mediate the relationship between internal control and fraudulent reporting. Internal control framing is predicted as a variable that may influence fraudulent reporting. Therefore, this research is aimed to observe the effect of internal control framing as the factor that comes from company towards the employee’s tendency of committing fraud. The 2 x 2 x 10 design experiment consists of 49 participants in experiment group and 11 participants in control group. A laboratory experiment with real rewards was conducted and analyzed using repeated measures ANOVA. Inconsistent with the previous research which mentioned the influence of interaction between internal control strength and framing towards fraudulent reporting, this research found the significant influence of framing toward fraudulent reporting is more than the influence of weak or strong internal control. Keywords: Fraudulent reporting, Internal control strength, Framing coordinating, Framing monitorin
PROFILING FINANCIAL INCLUSION IN INDONESIA: DOES IT SUPPORT BANK SAVINGS AND HUMAN DEVELOPMENT INDEX?
Full text linkABSTRACTThe purpose of this study was to test its positive correlation on the human development index. This study uses publicly available data from the Indonesian Financial Authority, the Central Statistics Agency, and the World Bank's Global Financial Index Data. Data analysis using correlation analysis. The results showed that the financial inclusion index had a positive correlation with total credit and total savings in each province. It also shows a positive correlation to the provincial-level human development index. The significance of our research is the financial inclusion of the province which brings many benefits to the state to a degree. Therefore, our research is to increase financial inclusion in Indonesia. Financial inclusion research is very limited to provincial-level analysis in emerging markets such as Indonesia, this study aims to expand the literature in this area and fill it.ABSTRAKTujuan penelitian ini bertujuan untuk menguji korelasi positifnya pada indeks pengembangan manusia. Penelitian ini menggunakan data yang tersedia untuk umum dari Otoritas Keuangan Indonesia, Badan Pusat Statistik, dan Data Indeks Keuangan Global Bank Dunia. Analisis data menggunakan menggunakan analisis korelasi. Hasil penelitian menunjukkan indeks inklusi keuangan memiliki korelasi positif terhadap total kredit dan total tabungan di setiap provinsi. Ini juga menunjukkan korelasi positif terhadap indeks pembangunan manusia tingkat provinsi. Signifikansi penelitian kami adalah inklusi keuangan membawa banyak manfaat bagi negara hingga tingkat provinsi. Oleh karena itu, implikasi dari penelitian kami adalah untuk meningkatkan inklusi keuangan di Indonesia. Penelitian inklusi keuangan sangat terbatas pada analisis tingkat provinsi di pasar negara berkembang seperti Indonesia, penelitian ini bertujuan untuk memperluas literatur di bidang ini dan untuk mengisi kesenjangan tersebut
Pengaruh work-Life balance dan pengembangan karir terhadap loyalitas karyawan dengan kepuasan kerja sebagai variabel moderasi
Full text linkEmployee loyalty is an important factor in achieving organizational success. Employees who show their dedication have the motivation to achieve organizational goals. The purpose of this study was to determine the effect of the independent variables work-life balance and career development on employee loyalty with job satisfaction as moderator. This quantitative research uses questionnaires and snowball sampling techniques. The sample consists of private employees. The findings show that work-life balance variables have a positive but statistically insignificant influence on employee loyalty variables. Career development variables have a positive and significant influence on employee loyalty. Job satisfaction strengthens the relationship between career development and employee loyalty
Tax Avoidance in Islamic Banking: The Prominent Role of Board Director Expertise
Full text linkThis study examines the effect of board director expertise, political connection, and joint audit on tax avoidance. Specifically, a joint audit is the moderating variable in that relationship. This study uses a purposive sampling method where the sample was generated from the Islamic banking industry from 2012 to 2021 with 11 companies. Further, the data was analyzed using the multiple regression method. The results showed that board director expertise could boost the company's tax avoidance practice. The high understanding of directors on accounting, particularly tax regulations, enhances their possibility of using the regulations’ loopholes to decrease the company’s payable tax. This result is highly supported by upper echelon theory, which postulates that the ability of the top management level (i.e., board of director) is created by their experience, value, and personality. Hence, their expertise is sufficient to influence tax avoidance. On the other hand, the remaining variables tested did not show a significant effect. This result highlighted the importance of the company’s consideration in choosing their expertise. Again, the board director's expertise is the most prominent factor instead of political connection and joint audit on tax avoidance.Penelitian ini menguji pengaruh kecakapan dewan direksi, koneksi politik dan joint audit terhadap penghindaran pajak. Secara khusus, joint audit dilakukan sebagai variabel moderasi dalam hubungan tersebut. Penelitian ini menggunakan metode purposive sampling dimana sampel diperoleh dari industri perbankan syariah periode 2012-2021 dengan jumlah 11 perusahaan. Selanjutnya data dianalisis dengan menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa kecakapan dewan direktur dapat meningkatkan penghindaran pajak perusahaan. Hasil ini didukung oleh upper echelon theory yang menyatakan bahwa kemampuan tingkat manajemen puncak (salah satunya dewan direktur) dibentuk oleh pengalaman, nilai, dan kepribadian mereka. Oleh karena itu, kecakapan yang mereka miliki dapat mempengaruhi penghindaran pajak. Di sisi lain, variabel yang diuji lainnya justru tidak menunjukkan pengaruh yang signifikan. Berdasarkan hasil penelitian ini, perusahaan dapat menjadikan kecakapan dewan direktur sebagai pertimbangan utama ketika nantinya memilih susunan dewan direktur. Kembali merujuk pada hasil penelitian ini, kecakapan dewan direktur merupakan faktor yang paling penting dibandingkan koneksi politik dan joint audit ketika dikaitkan dengan penghindaran pajak
UMKM NAIK KELAS DENGAN PENCATATAN KEUANGAN MUDAH DAN MURAH
Full text linkAbstrak: Laporan keuangan sangat penting untuk membantu UMKM mengevaluasi kinerja bisnis dan mengembangkan bisnis. Adanya laporan memungkinkan penyusunan strategi harga dan laba yang tepat, berbonus akses ke permodalan yang lebih murah. Tujuan utama dari pelaksanaan kegiatan ini adalah meningkatkan kemampuan mitra UMKM dalam teknis penrhitungan dan pencatatan laporan keuangan sederhana yang sejalan dengan SAK EMKM. Kelalaian UMKM menyusun laporan keuangan beriringan dengan ketidakpahaman tentang manfaat dan mudahnya pelaporan. Pelatihan ini berfokus pada pengenalan manfaat pencatatan keuangan dan praktiknya dengan mudah dan murah (mempergunakan software excel). Tim Pelaksana bermitra dengan 58 UMKM di kawasan industri Jababeka Cikarang sebagai peserta. Pelaku usaha mengalami rata-rata peningkatan pemahaman atas urgensi laporan keuangan sebesar 41% dengan tingkat kepuasan mitra sebesar 86% atas pelatihan yang diikuti. Lebih lanjut, terdapat peningkatan minat untuk melanjutkan pelatihan sebesar 63%. Peserta diharapkan mengusai ketrampilan pencatatan keuangan sederhana. Metode yang digunakan untuk evaluasi peserta adalah service learning. Dari komunikasi di group whatsapp usai acara dilakukan, terdapat permintaan untuk melanjutkan pelatihan dengan lebih intens seperti curhat keuangan dan pelatihan digitalisasi pemasaran.Abstract: Financial reports are essential to help MSMEs evaluate business performance and grow the business. The existence of reports allows the development of appropriate pricing and profit strategies, with the bonus of access to cheaper capital. The negligence of MSMEs in preparing financial reports goes hand in hand with not understanding the benefits and ease of reporting. This training focused on introducing the benefits of financial record keeping and how to do it easily and cheaply (using excel software). Researchers partnered with 58 MSMEs in the Jababeka Cikarang industrial area as participants. Business actors experienced an average increase in understanding of the urgency of financial statements by 41% with a partner satisfaction level of 86% for the training that was attended. Furthermore, there was an increase in interest in continuing the training by 63%. The participants are expected to be able in making simple financial report. The method for evaluating the activity is through service learning. From the communication in the whatsapp group after the event, there was a request to continue the training more intensely such as financial talk and marketing digitalization training.
Peran Pengungkapan Risiko Iklim Untuk Mencapai Ketahanan Perusahaan
No full textAdanya tuntutan global maupun dari setiap ketentuan negara, pengungkapan risiko terkait perubahan iklim menjadi sebuah tantangan. Penelitian ini bertujuan untuk menguji pengaruh pengungkapan risiko pada hubungan antara ukuran perusahaan dan ketahanan perusahaan. Sampel penelitian terdiri dari 20 perusahaan yang terdaftar dalam indeks Sri Kehati pada periode 2020-2022. Data yang dihasilkan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif pada ketahanan perusahaan, sedangkan pengungkapan risiko atas perubahan iklim melemahkan hubungan tersebut. Hal ini mengindikasikan bahwa investor tidak hanya mempertimbangkan kuantitas informasi yang diungkapkan, tetapi juga kualitas atas informas tersebut, salah satunya adalah pengelolaan dan strategi terkait penanganan emisi karbon
DOES CARBON DISCLOSURE MODERATE THE RELATIONSHIP OF WOMEN DIRECTOR AND CORPORATE GOVERNANCE TOWARD FIRM VALUE?
Full text linkThis study examines the relationship between women director and corporate governance on firm value where carbon disclosure examined as a moderating variable. This study has a total sample of 106 energy and manufacturing companies listed in Indonesia Stock Exchange in the 2019–2022 which are analyzed using moderate regression. In this study, we used random sampling as a sampling technique. The results showed a significant positive influence both women director and corporate governance on firm value. Meanwhile, disclosure of carbon emissions unable to moderate those relationships. Arguably, the principles of corporate governance are not fully implemented and women on board focus more on corporate performance and management than managing the environment and disclosing environmental information. Therefore, the carbon disclosure has no significant role. This study provides evidence for motivating companies to maintain relationships with stakeholders by implementing environmental awareness and disclosing sustainability reports.Penelitian ini menguji hubungan antara direksi wanita dan tata kelola perusahaan terhadap nilai perusahaan dengan pengungkapan karbon sebagai variable moderasi. Dalam penelitian ini memiliki jumlah sampel 106 perusahaan energi dan manufaktur pada periode 2019-2022 yang terdaftar di Bursa Efek Indonesia yang dianalisis dengan regresi linier berganda. Dalam penelitian ini menggunakan random sampling sebagai teknik pengambilan sampel. Hasil penelitian menunjukkan adanya pengaruh positif signifikan antara direksi wanita dan nilai perusahaan, begitu pula pengaruh antara tata kelola perusahaan dan nilai perusahaan. Sementara itu, pengungkapan emisi karbon tidak dapat memoderasi hubungan antara direksi wanita dan tata kelola perusahaan terhadap nilai perusahaan. Hal ini dapat dijelaskan oleh adanya prinsip-prinsip tata kelola perusahaan yang tidak sepenuhnya diterapkan dan direksi wanita lebih memiliki fokus pada kinerja dan pengelolaan perusahaan dibandingkan mengelola lingkungan dan mengungkapkan informasi lingkungan. Studi ini memberikan wawasan yang mendorong perusahaan untuk menjaga hubungan dengan pemangku kepentingan dengan menerapkan kesadaran lingkungan dan mengungkapkan laporan keberlanjutan
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
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